2025 Pub. 7 Issue 4

c) Closure of the employee’s place of business by order of a public official due to a public health emergency; an employee’s need to care for a child whose school or place of care has been closed by order of a public official due to a public health emergency; or an employee’s need to self-isolate or care for the employee or a family member when it has been determined by the health authorities having jurisdiction or by a health care professional that the employee’s or family member’s presence in the community may jeopardize the health of others because of exposure to a communicable disease, whether or not the employee or family member has actually contracted the communicable disease. The Act broadly defines “family member” to include an employee’s child, parent, spouse, grandparent, grandchild, or sibling, whether biological, adoptive, step, or foster—as well as any individual related by blood to the employee or whose close association with the employee is the equivalent of a family relationship. An employer may request documentation—such as a note from a health-care provider—only when the employee’s absence lasts more than three consecutive workdays. Leave taken under the Act may be taken in the smaller of hourly increments or the smallest increment used for other absences. LB 415 affirms that existing paid leave policies, including PTO policies, can fulfill the Act’s requirements, provided the policy complies with all provisions of the Act. Paid sick time is not required to be paid out upon separation of employment. However, if an employer uses a combined PTO policy (vacation and sick), all accrued but unused paid time off must be paid out when employment ends. Employers were required to provide written notice of the Act to employees by Sept. 15, 2025. Additionally, employers must display a poster containing the information required in the notice. If an employer does not maintain a physical workplace or an employee works remotely, the employer must provide notice of such information via electronic communication. NEXT STEPS FOR EMPLOYERS Since the Oct. 1, 2025, effective date has passed, employers should have evaluated current paid leave policies to ensure compliance with the Act and determined if policy modifications are required. Those who have not yet done so should act promptly. Katie Runge is an associate at Koley Jessen, where her practice focuses on all facets of employment law. She regularly advises employers on policy development and compliance with state and federal laws, and can assist with reviewing and preparing policies in light of the Nebraska Healthy Families and Workplaces Act. She can be reached at katie.runge@koleyjessen.com. Special thanks to Summer Associate Evan Tessendorf who also contributed to this article. 26 Nebraska CPA

RkJQdWJsaXNoZXIy MTg3NDExNQ==